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Learn how commodity prices factor into impairment assessments and the calculations of possible impairments.
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In the mining industry, a decline in commodity prices is one of the numerous factors to be considered when assessing indicators of potential impairment and when performing an impairment test. To better understand how commodity prices influence impairment assessments, check out Viewpoints: Applying IFRS in the Mining Industry — Commodity Prices and Impairment.
Developed by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada, this document addresses topics such as:
Canada’s accounting and auditing standards boards have a lot going on. Make sure you stay up to date on changes and get involved in standards development through the boards’ webinars and events.
February 10, 2020
Financial sustainability and digital disruption are influencing the future of NFPs. Be equipped to lead through complex change by attending Canada’s premiere event for not-for-profit leaders.
May 25, 2020
Explore new technologies that are revolutionizing accounting and finance. Find out how you can take advantage of best-fit digital solutions and emerging business trends to work smarter, ignite growth and keep innovating.